Diesel Refund System 

WHAT'S NEW? 

  • Fuel levy and Road Accident Fund (RAF) levy increase 
    With effect from 4 April 2018, the general fuel levy increased by 22.0c per litre (from 300.0 c/l to
    322.0 c/l) and the RAF levy by 30.0c per litre (from 163.0 c/l to 193.0 c/l) respectively. For more information, see the Policy for Manage Diesel Refunds calculations.

WHAT IS IT?

Qualifying entities that carries on eligible activities in the categories and industries listed below and that are registered for VAT purposes (under the Value-Added Tax Act, No. 89 of 1991), may apply for registration for the diesel refund by completing a VAT101D (Application for registration of diesel refund). For branches of the qualifying entity a VAT102D must be completed. 

WHO IS IT FOR?

On Land
  • Farming
  • Mining
  • Forestry
Off Shore
  • Commercial Fishing Vessels
  • Coasting Vessels
  • Off-Shore Mining
  • Vessels owned by the NSRI
  • Marine Industry Research Vessels
  • Coastal Patrol Vessels
  • Fibre-Optic Telecommunication Service Vessels
Harbour Vessels
  • Operated by Portnet
  • Used by in-port bunker barge operators

Rail

  • Locomotives used for rail freight

Electricity Generation Plants

  • Such plants with a generation capacity exceeding 200 Megawatt per plant.

WHAT STEPS MUST I TAKE?

Qualifying entities in the RSA, who are registered for VAT must apply for Registration with SARS to participate in the Diesel Refund system by completing a VAT 101D.
 
Before applying for registration, entities must establish whether they qualify by consulting Note 6 of Part 3 of Schedule No. 6 to the Customs and Excise Act, Act No. 91 of 1964.
 
 
 
Last Updated: 22/01/2019 4:25 PM     print this page
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